IDEAS home Printed from https://ideas.repec.org/p/mcm/qseprr/322.html
   My bibliography  Save this paper

The Evolution of Accounting and Economic Reform in the People's Republic of China

Author

Listed:
  • M.W. Luke Chan
  • Wendy Rotenberg
  • You Mei Che

Abstract

This paper describes the evolution of accounting systems, accounting education, and the accounting profession in the People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese economic progress. As China moves towards a more decentralized, market-based economy, ownership and financing arrangements for enterprises are becoming more complex and diverse. The Chinese accounting system is being transformed to meet the demands of these new and emerging economic relationships.

Suggested Citation

  • M.W. Luke Chan & Wendy Rotenberg & You Mei Che, 1997. "The Evolution of Accounting and Economic Reform in the People's Republic of China," Quantitative Studies in Economics and Population Research Reports 322, McMaster University.
    • Handle: RePEc:mcm:qseprr:322
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    accounting; China;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mcm:qseprr:322. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/demcmca.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.